States Sales Tax Exemption Guide
This guide is for use by Amateur Athletic Union of the U.S. Inc., its Districts, and its unincorporated Affiliated Organizations. It is for informational purpose ONLY. Please contact your state Department of Revenue or state office in care of sales tax exemption for more information.
Alaska has no blanket sales tax exemption for the whole of the state. You need to file for exemption through your city. The following link takes you to a general state web page; you can then click on the links to the various cities. http://www.statelocalgov.net/state-ak.htm
Do not qualify for Sales Tax Exemption - Only health care organizations, hospitals & churches
Do not qualify, unless purchasers are for resale. Please see Publication 18 issued by the State.
No Sales Tax
District of Columbia
The only way that a 501 (c)(3) would be exempt from paying sales tax on purchases in Idaho, would be if you were an exempt buyer such as a hospital, non-profit school, center for independent living, qualifying health organization, federal government or Idaho state, county or city government.
Information on obtaining a Sales Tax Exempt Certificate: http://www.revenue.state.il.us/Publications/pubs/pio37.htm
Organization needs to submit their request in writing following the instructions in the above link: Illinois Department of Revenue, Local Government Services 3-520, and 101 West Jefferson Street, Springfield, IL 62702
Only organizations engaged in educational, religious, or charitable activities are exempt based on certain criteria. Please read the information booklet via the link below.
Nonprofit organizations are exempt from Louisiana Income Tax, but not from sales tax.
Nonprofit youth organizations - sales to nonprofit youth organizations whose primary purpose is to provide athletic instruction in a nonresidential setting; http://www.state.me.us/revenue/forms/sales/pdf/str%2034%20(Youth%20Organization).pdf
Sales tax exemption only applied to the parent 501 (c) 3 organizations. Affiliated clubs and associations are not allowed a separate exemption under this provision.
Only not-for-profit schools
? Not sure what group we fall under (maybe civic)
The State of Montana has no general sales or use tax.
Only religious, blind, public & private educational, hospitals, nursing, home healthcare, child care non-profit organizations are exempt.
New Hampshire does not have a general sales tax.
Instructions - http://www.state.nm.us/tax/forms/year99/acd31015inst.pdf
FAQ - http://www.state.nm.us/tax/trd_ques.htm#grt
Instructions - http://www.tax.state.ny.us/pdf/1998/st/st119_2i_298.pdf
North Dakota does not exempt religious, charitable or non-profit organizations.
http://tax.ohio.gov/Forms/Sales_Tax/Exemption_Certificates/STEC_B_FI.doc - Blanket Exemption Certificate given to vendors - valid reason non-profit 501(c)(3)
No Sales Tax
? Called and left message with Mr. Bird 803-898-5788 6/9/04
Only Governmental Agencies, Public or Municipal Corporations, Relief Agencies, Religious Educational Institutions, Private Educational Institutions can apply for sales tax exemption.
You must have a valid Vermont Business Tax Account to received tax exemption. Please follow the links below
Instructions - http://www.state.vt.us/tax/pdf/misc/s-1i-0303.pdf
Sales & Use Tax Application: http://www.tax.state.va.us/web_pdfs/npappl.pdf Instructions: http://www.tax.state.va.us/web_pdfs/npinst.pdf
Organizations have to obtain a Letter of Authority by sending in a written request and supporting documentation to the Wyoming Department of Revenue. The Department of Revenue shall consider the following documentation to determine whether the organization qualifies. Articles of Organization, Organizational chart or charter, mission statement, budget, income and expense statements and evidence of Federal tax exempt status.
The State of Wyoming, Department of Revenue, 122 W. 25th Street, Cheyenne, WY 82002-0110
Wyoming Sales Tax Exemption Certificate: http://revenue.state.wy.us/PortalVBVS/uploads/ETS%20Form%20101.pdf